The National Council (parliament) of the Slovak Republic has approved the Law of 27 October 2021 amending various tax laws. One of the key amendments is the insertion of a new section 30e in the Income Tax Act, providing a new incentive for investment plans from 2022. The incentive provides for an additional deduction equal to a percentage of investment costs in the implementation of a qualifying investment plan. The percentage allowed for the additional deduction depends on the value of the …